Haw. Code R. § 18-235-61-12
Current through September, 2024
Where monthly or quarterly returns must be filed under section 235-62, HRS, and a final return for the taxable year showing the reconciliation of wages is required, the statutory period of limitation shall commence upon the filing of the final return for the taxable year or the due date of the final return, whichever is later.
Haw. Code R. § 18-235-61-12